323.156
Payment of homestead exemption to county's undivided income tax fund from state general fund.

(A)
Within thirty days after a settlement
of taxes under divisions (A) and (C) of section
321.24 of the Revised Code, the
county treasurer shall certify to the tax commissioner one-half of the total
amount of taxes on real property that were reduced pursuant to section
323.152 of the Revised Code for the
preceding tax year. The commissioner, within thirty days of the receipt of such
certifications, shall provide for payment to the county treasurer, from the
general revenue fund, of the amount certified, which shall be credited upon
receipt to the county's undivided income tax fund, and an amount equal to two
per cent of the amount by which taxes were reduced, which shall be credited
upon receipt to the county general fund as a payment, in addition to the fees
and charges authorized by sections
319.54 and
321.26 of the Revised Code, to the
county auditor and treasurer for the costs of administering the exemption
provided under sections
323.151 to
323.159 of the Revised Code.

(B)
On or before
the second Monday in September of each year, the county treasurer shall certify
to the tax commissioner the total amount bywhich
the manufactured home taxes levied in that year were reduced pursuant to
division (B) of section
323.152 of the Revised Code, as
evidenced by the certificates of reduction and the tax duplicate certified to
the county treasurer by the county auditor. The commissioner, within ninety
days after the receipt of such certifications, shall provide for payment to the
county treasurer, from the general revenue fund, of the amount certified, which
shall be credited upon receipt to the county's undivided income tax fund, and
an amount equal to two per cent of the amount by which taxes were reduced,
which shall be credited upon receipt to the county general fund as a payment,
in addition to the fees and charges authorized by sections
319.54 and
321.26 of the Revised Code, to the
county auditor and treasurer for the costs of administering the exemption
provided under sections
323.151 to
323.159 of the Revised Code.

(C)
Immediately upon receipt of funds
into the county undivided income tax fund under this section, the auditor shall
distribute the full amount thereof among the taxing districts in the county as
though the total had been paid as taxes by each person for whom taxes were
reduced under sections
323.151 to
323.159 of the Revised Code.